<![CDATA[This study analyzes the contribution and development of Value Added Tax (VAT/PPN) revenue before and after the implementation of Law Number 7 of 2021 concerning the Harmonization of Tax Regulations (UU HPP) at the Kediri Pratama Tax Office. The study uses a qualitative approach with a comparative design. Data were obtained through semi-structured interviews with tax officials and documentation of VAT targets and realizations for 2019–2024. The analysis compares the periods 2019–2021 as the period before UU HPP and 2022–2024 as the period after UU HPP, while interview findings are used to interpret the changes in revenue. The results show that VAT revenue before UU HPP fluctuated considerably. Realization reached 82% of the target in 2019, 166% in 2020, and fell to 38% in 2021. After UU HPP, realization reached 184% in 2022, 117% in 2023, and 99% in 2024. The average nominal realization increased from approximately Rp94.84 billion before UU HPP to Rp103.54 billion after UU HPP, while average target achievement increased from 95.33% to 133.33%. Interview findings indicate that the improvement was supported by the 10% to 11% VAT rate adjustment, economic recovery after the COVID-19 pandemic, taxpayer compliance, strengthened supervision, taxpayer education, and tax administration modernization. Therefore, the increase in VAT revenue should not be interpreted as being caused solely by the tariff increase. The findings indicate a positive change in VAT revenue performance after UU HPP, resulting from the interaction of fiscal policy and supporting administrative and economic factors.]]>
